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Homestead Exemption Program

The Homestead Exemption is a continuing program aimed towards helping taxpayers receive a reduction in their real estate taxes.

Here is how the Homestead Exemption works. Eligible homeowners are able to shield $26,200 worth of the market value of their home from local property taxes. For example, the owner of a $100,000 home who is eligible for the Homestead Exemption would be billed as if the home were worth $73,800.

Qualify with the following:

  • Either be at least 65 years old during the year for which you first file (you may file your application the year in which you will become 65), or be permanently and totally disabled.
  • As of January 1 of the filing year, own and occupy a home or manufactured home in Defiance County as your principal place of residence.
  • If there is more than one owner of a property, the one who first reaches age 65 should file the application.
  • If a person qualifies as disabled, a certificate of disability must be completed and signed by a licensed Ohio physician or psychologist (not a chiropractor) and be submitted with the Homestead Exemption application. (Form 105 A, Form 105E, and Form 105G)
  • The applicant’s name must appear on the deed to the property. Only one application is allowed per property.
  • If you are a disabled veteran who has been discharged or released from active duty in the armed forces under honorable conditions, and who has received total disability rating or a total disability rating for compensation based on individual unemployability for a service-connected disability or combination of service-connected disabilities of 100%.
  • You must sign a "Continuing Homestead Exemption" each year after you qualify for the program. This is how changes to ownership or any other changes can be reported to the Auditor's office. You will receive this in the mail if you do not stop in the office to sign it. Some counties may not require this form.
  • You must advise the County Auditor of any change.
  • Homeowners who currently receive the Homestead Exemption will automatically qualify for the exemption and do not have to reapply.

New applicants for 2024 qualify with the following:

  • Be age 65 years old or older anytime in 2024 or totally and permanently disabled as of January 1, 2024.
  • Own and occupy their home as their principal residence as of January 1, 2024.
  • The income qualification for 2024 is an Ohio adjusted gross income of $38,600.00 as it appears on line 3 of the Ohio Income Tax Return for 2023 income. If an applicant does not have to file an income tax return, they may contact the Auditor's Office and the forms that are used to ascertain their Ohio adjusted gross income will be supplied to them.

When Can I Apply?

Applications for the homestead program may be filed each year on or before December 31st. (Form 105A)

Note for manufactured homeowners: Because manufactured homeowners pay their taxes the same year the taxes are assessed, owner of manufactured homes which are taxed either as personal property or like real estate must file their Homestead Exemption applications during the year prior to the year for which the reduction is requested.

Can the surviving spouse of a deceased person qualify?

Deceased person must already be on the program. The surviving spouse must:

  • Be the surviving spouse of a deceased person who was permanently and totally disabled , or be the surviving spouse of a person 65 years of age or older who applied and qualified for the exemption in the year of their death
  • Be a least 59 years old, but not yet 65 years old on the date the spouse died

If you want more information or to apply for the Homestead Exemption, please call 1-800-675-3953, (419) 782-1926 or visit the Auditor’s office on the second floor of the Defiance County Courthouse Annex Building.